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Статья

Наднациональное регулирование и развитие системы источников финансового права Российской Федерации

Налоги и финансы. 2013. № 2. С. 6-13.
Customs payments play special role in the economy of Russian Federation. They have composed just over 50 percent to total budgetary income on the eve of the Russian Federation entry into the EurAsEC Customs Union. The article considers the changes occurred in the legal base of customs regulation since the EurAsEC Customs Union has been created and Russian Federation has become its member. The customs legislation structure of the Customs Union has been analyzed in the article. Special attention was given to the acts which become the source of financial law in Russian Federation, being adopted by supra-national regulator that is the Eurasian Economic Commission.